§ 72-1349 — PAYMENT OF CONTRIBUTIONS — LIMITATION OF ACTIONS

(1) Contributions shall be reported and paid to the department on taxable wages for each calendar year equal to the amount determined in accordance with section 72-1350, Idaho Code. Contributions on wages paid to an individual under another state unemployment insurance law, or paid by an employer’s predecessor during the calendar year, shall be counted in complying with this provision.
(2) Contributions shall accrue and become reportable and payable to the department by each covered employer for each calendar quarter with respect to wages for covered employment. Such contributions shall become due and be paid by each covered employer to the director for the employment security fund and shall not be deducted from the wages of individuals employed by such employer. All moneys required to be paid by a covered employer pursuant to this chapter shall immediately, upon becoming due and payable, become or be deemed money belonging to the state, and every covered employer shall hold or be deemed to hold said money separately, aside, or in trust from any other funds, moneys or accounts, for the state of Idaho for payment in the manner and at the times provided by law.
(3) The contributions reportable and payable to the department by each covered employer, with respect to covered employment and accruing in each calendar quarter, shall be reported and paid to the department on or before the last day of the month following the close of said calendar quarter. If the normal due date falls on a weekend or holiday, the next business day shall be the due date for contributions.
(4) Each amount shall be deemed to have been paid on the date that the department receives payment thereof in cash or by check or other order for the payment of money honored by the drawer on presentment. If sent through the mail, the amount shall be deemed to have been paid as of the date mailed as evidenced by the postmark on the envelope containing the contribution.
(5) Application of contribution payments shall be done in accordance with department rule or policy.
(6) The director may, for good cause shown by a covered employer, extend the time for payment of his contributions or any part thereof, but no such extension of time shall postpone the due date more than sixty (60) days. Contributions with respect to which an extension of time for payment has been granted shall be paid on or before the last day of the period of the extension.
(7) Whenever it appears to be essential to the proper administration of this chapter that collection of the contributions of a covered employer must be made more often than quarterly, the director shall have authority to demand payment of the contributions forthwith.
(8) In accordance with rules the director may prescribe, any person or persons entering into a formal contract with the state, any county, city, town, school or irrigation district, or any quasi-public corporation of the state, for the construction, alteration, or repair of any public building or public work, the contract price of which exceeds the sum of one thousand dollars ($1,000), may be required before commencing such work to execute a surety bond in an amount sufficient to cover contributions when due. If the director, who shall approve said bond, determines that said bond has become insufficient, he may require that a new bond be provided in the amount he directs. Failure on the part of the employer covered by the bond to pay the full amount of his contributions when due shall render the surety liable on said bond as though the surety was the employer and subject to the other provisions of this chapter.
(9) In the payment of any contributions a fractional part of a dollar shall be disregarded unless it amounts to fifty cents (50¢) or more, in which case it shall be increased to one dollar ($1.00).
(10) The director may commence administrative proceedings to enforce the provisions of this section by issuing a determination at any time within five (5) years of the due date of a quarterly report or the date a quarterly report is filed, whichever is later. The limitation period of this subsection is tolled during any period in which the employer absconds from the state, during any period of the employer’s concealment, or during any period when the department’s ability to commence administrative proceedings to enforce the provisions of this section is stayed by legal proceedings.

Legislative History

[72-1349, added 1947, ch. 269, sec. 49, p. 793; am. 1949, ch. 144, sec. 49, p. 252; am. 1951, ch. 104, sec. 13, p. 233; am. 1959, ch. 32, sec. 1, p. 68; am. 1971, ch. 142, sec. 10, p. 595; am. 1972, ch. 344, sec. 3, p. 998; am. 1975, ch. 126, sec. 3, p. 259; am. 1976, ch. 141, sec. 4, p. 517; am. 1976, ch. 207, sec. 4, p. 754; am. 1977, ch. 179, sec. 12, p. 478; am. 1998, ch. 1, sec. 62, p. 45; am. 2005, ch. 5, sec. 7, p. 12; am. 2010, ch. 114, sec. 4, p. 235; am. 2025, ch. 29, sec. 20, p. 122.]